SAMOA

EXCISE TAX
(IMPORT ADMINISTRATION) ACT 1984

ANALYSIS

TITLE

1. Short title and commencement
2. Interpretation
3. Act to bind Government
4. Application of Customs Act 1977
5. Imposition of Excise Duty
6. Valuation of Goods
7. Exemptions

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EXCISE TAX (IMPORT ADMINISTRATION) ACT 1984

1984, No. 16

AN ACT to provide for the imposition and collection of excise duties on goods imported into Western Samoa.

[25 February 1984]

1. Short title and commencement - This Act may be cited as the Excise Tax (Import Administration) Act 1984 and shall come into force on a date appointed by Order of the Head of State.

2. Interpretation - In this Act, unless the context otherwise requires:

"Excise duty" means duty imposed under this Act.

"Excisable goods" means goods specified in the Schedule to the Excise Tax Rate Act 1983.

3. Act to bind Government - This Act shall bind the Government.

4. Application of Customs Act 1977 - (1) This Act is hereby declared to be a Customs Act for the purposes of Section 3 of the Customs Act 1977; and in this Act, unless the context otherwise requires, expressions used shall have the same meaning as they have in the Customs Act 1977.

(2) The Minister, the Comptroller and every Customs Officer shall have and may exercise in respect of the imposition, and collection of excise duty under this Act the like power and authority (as far as the same are applicable and with all necessary modifications) as if the excise duty was duty under the Customs Act 1977.

5. Imposition of Excise Duty - Subject to the provisions of this Act excise duty shall be imposed, collected and paid on the value of excisable goods imported into Western Samoa or entered therein for home consumption after the commencement of this Act at the rates specified for such goods in the Excise Tax Rate Act 1983.

6. Valuation of Goods - For the purposes of this Act the value of excisable goods is the aggregate of:

(a) The value for duty of such goods as defined in section 123 of the Customs Act 1977; and

(b) The value of any customs duty and import levy payable on the goods.

7. Exemptions - Goods exempt from customs duty under the Second Schedule of the Customs Tariff Act 1975 are exempt from excise duty.

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The Excise Tax (Import Administration) Act 1984 is administered in the Department of Customs